Fiscal Competition in Space and Time
Fiscal Competition in Space and Time
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时空上的财政竞争
DOI：
10.1016/s0047-2727(02)00055-5
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发表时间：
2000
期刊：
影响因子：
--
通讯作者：
D. Wildasin
中科院分区：
文献类型：
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作者：
D. Wildasin
本文在明确的动态框架中分析了众多空间分离的司法管辖区之间的财政竞争。由于要素存量的调整成本高、耗时长，各司法管辖区之间的要素流动程度不完善。即使从长期来看是有害的，对流动要素征税在短期内也会使收入重新分配，有利于非流动资源的所有者。对流动要素的地方最优税收越低，流动要素适应财政政策的速度越快。预期的税收不如意外征收的税收有利。
This paper analyzes fiscal competition among numerous spatially-separated jurisdictions in an explicitly dynamic framework. The degree of factor mobility between jurisdictions is imperfect because it is costly and time-consuming to adjust factor stocks. Even if it is harmful in the long run, taxation of mobile factors redistributes income in favor of the owners of immobile resources in the short run. The locally-optimal tax on mobile factors is lower, the faster the speed with which factors adjust to fiscal policy. Anticipated taxes are less beneficial than those that can be imposed unexpectedly.